Maintenance of books requires foreign portfolio investors to keep specified investment records and notify where they are maintained. Regulation 30 requires each foreign portfolio investor to maintain true and fair accounts of initial corpus remittances and remittances to India for investments and capital gains, bank statements, contract notes for securities transactions, and communications with designated depository participants, stock brokers and depository participants; and to intimate in writing to its designated depository participant the location where those books, records and documents will be kept or maintained.